La. Admin. Code tit. 13 § I-1101
Current through Register Vol. 50, No. 11, November 20, 2024
A. Purpose. The Quality Jobs Program provides rebates as an inducement for businesses in traditional or seed clusters targeted for development by the department to locate or expand existing operations in Louisiana, and to support employers who will make significant contributions to the development of the state economy.B. Program Description 1. The amount of the rebate is directly related to the new direct jobs created and to the new annual gross payroll generated as the result of the employer locating or expanding existing operations in the state.2. The employer may be entitled to sales and use tax rebates or the project facility expense rebate authorized in R.S. 51: 2456 (B) (1), in addition to the requirements of this Chapter.C. Effective date of Act 387 of the 2007 Regular Session1. The provisions of Act 387 shall apply to all advance notification filed prior to July 1, 2017, except as provided below.2. The provisions of the Quality Jobs Program prior to the enactment of Act 387 shall apply to contracts executed or advance notifications filed prior to June 30, 2008, if at the time the contract is executed, amended or renewed the employer does not elect to apply the provisions of Act 387.3. The provisions of Act 387 shall apply to contracts executed or advance notifications filed prior to June 30, 2008 if at the time the contract is executed, amended or renewed the employer elects to apply the provisions of Act 387. Upon such election, the provisions of Act 387 shall be applied beginning with the fiscal year in which the election is made.4. The provisions of Act 387 may not be applied to any fiscal year beginning prior to January 1, 2007.D. Effective date of Act 386 of the 2017 Regular Session1. The provisions of Act 386 shall apply to advance notifications filed on or after July 1, 2017, except as provided below.a. a COVID-19-impacted retail business, hotel or restaurant, that has no more than 50 employees nationwide including affiliates on the date of the filing of the advance notification and which is assigned a NAICS Code of 44, 45, 721, or 722, and which files or enters into an advance notification on or after July 1, 2020, and on or before December 31, 2021, shall be eligible for benefits. However, no such COVID-19-impacted business employer shall be eligible to earn benefits pursuant to the provisions of this Chapter after June 30, 2023.2. The provisions of Act 387 shall apply to advance notifications for companies meeting the provisions of section 4 of Act 386, as approved by the department.E. Effective date of the 2023 Quality Jobs Program rule changes. 1. The provisions of the 2023 Quality Jobs Program rule changes shall apply to advance notifications filed after the date of promulgation, detailed in the Louisiana Register published on January 20, 2023, or unless otherwise stipulated by the Louisiana Legislature, in §1101.C and D.La. Admin. Code tit. 13, § I-1101
Promulgated by the Department of Economic Development, Office of Commerce and Industry, Financial Incentives Division, LR 22:961 (October 1996), amended by the Department of Economic Development, Office of Business Development, Business Resources Division, LR 29:2305 (November 2003), amended by the Office of Business Development, LR 37:2587 (September 2011), Amended by the Department of Economic Development, Office of Business Development, LR 4925 (1/1/2023), Repromulgated LR 49338 (2/1/2023).AUTHORITY NOTE: Promulgated in accordance with R.S. 51:2451-2462 et seq.